Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Mathers & Son Ltd., an old Nova Scotian company which first became involved in offshore oil and gas exploration in 1981. ... Mathers & Son Ltd. The plaintiff company had no employees and no office space. ...

It reads: 171 (1) Disposal of appeal — The Tax Court of Canada may dispose of an appeal by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, (ii) varying the assessment, or (iii) referring the assessment back to the Minister for reconsideration and reassessment. ... Block Research & Development (1981) Corporation et al. v. M.N.R., [1987] 1 C.T.C. 253; 87 D.T.C. 5137 and my own decision in the case of Gibbs v. ...

The first meeting discussed "... the question of taking Liquor Board Branch members off the job to escalate the Public Service/Government Employment strike". ... Gifts may, perhaps, be in a separate category — à kind of no-man’s land. ...

In particular, the parent Canadian company, John Deere Limited, and in turn the U.S. parent company, Deere & Company, take the position that all merchandise for sale by Canadian distributors is held on consignment. ... The second covers equipment which is subject to seasonal demand, for which the defendant is subject to an original selling period — a period of time given to the dealer before he has to start paying for the equipment. ...

He gave us an example, Exhibit D-1, an invoice from Lep Interational wherein the item “Droits et Taxes/Duty & Taxes” are on the same line and he thus would not know if taxes were or were not paid. ... No other invoices were filed into the record and I cannot say that if the sales tax were not paid, the invoice issued by Lep International would still read “Droit et Taxes/Duty & Taxes” or only “Droits/Duty.” ...

Analysis The relevant provisions of the Income Tax Act are as follows: Section 18: General limitations. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of (a) General limitation — an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property; Section 20: Deduction permitted in computing income from business or property. (1) Notwithstanding paragraphs 18(1)(a), (b) and (A), in computing a taxpayer’s income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may be regarded as applicable thereto: (c) Interest — an amount paid in the year or payable in respect of the year (depending upon the method regularly followed by the taxpayer in computing his income), pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property (other than borrowed money used to acquire property the income from which would be exempt or as acquire a life insurance policy), (ii) an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the purpose of gaining or producing income from a business (other than property the income from which would be exempt or property that is an interest in a life insurance policy), (3) Idem. ...

ZUCAWICH: Right, he filed a net worth statement and Revenue Canada’s--- THE COURT: — and then Judge Goetz gave his decision. ... THE COURT: This Court is prepared to pronounce judgment, or an order at least in relation to Her Majesty the Queen’s notice for an order dismissing the appellant’s action T-2768-91 with costs. *** The statement of claim in this action was filed in the Federal Court in Winnipeg on November 1st, 1991. ...

In the late summer of 1965 a firm of mining engineers and consultants, A C A Howe & Associates Limited (hereinafter called the “Howe Company”), also of Toronto and which had been known to the appellant since 1958, was handling a drilling programme for him on a mining property in New Brunswick owned by one of the companies which he controlled. ... Yours sincerely, A C A HOWE & ASSOCIATES LTD (sgd) A C A Howe A CA A Howe, P Eng. ...

The money for construction included $151,000 obtained on a mortgage from Western Canada Savings & Loan Company in July 1965, $20,000 obtained from one Maddock on a second mortgage, $10,000 on another mortgage (Oak), and several small personal loans. ... When Robinson first proposed that they sell the property they were not interested, but the problems continued and by the latter part of 1967 she felt that she could not continue to face them, she discussed the situation with her husband, and when Robinson came back later they decided to see whether a satisfactory sale could be arranged — and the sale to Vyburin eventually resulted. ...

I shall later deal, as well, with that point. 3 The issue in respect of all three years is identical: whether the plaintiff was “... resident in Canada at any time in the year”. ... If he did in fact dispose of the company's assets “... he shall secure the Petitioner for the maintenance payments...”. 10 Mrs Erikson, following the divorce, continued to reside with the two boys in Edmonton. ...